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SB45 • 2026

Taxation; modifying qualifications and amount of claims for property tax relief. Effective date.

Taxation; modifying qualifications and amount of claims for property tax relief. Effective date.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Rader
Last action
2025-02-19
Official status
Referred to Revenue and Taxation Committee then to Appropriations Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Taxation; modifying qualifications and amount of claims for property tax relief. Effective date.

Taxation; modifying qualifications and amount of claims for property tax relief.

What This Bill Does

  • Taxation; modifying qualifications and amount of claims for property tax relief.
  • Effective date.
  • Bill Summaries/Fiscal Impact for SB 45 (Senate): Introduced (12/18/2024) Fiscal Impact Statements For SB 45 (Senate): SB45 INT FI.PDF (Fiscal (Senate))

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-02-19 Senate

    Withdrawn from Revenue and Taxation committee

  2. 2025-02-19 Senate

    Referred to Revenue and Taxation Committee then to Appropriations Committee

  3. 2025-02-04 Senate

    Second Reading referred to Revenue and Taxation

  4. 2025-02-03 Senate

    First Reading

  5. 2025-02-03 Senate

    Authored by Senator Rader

  6. 2025-02-03 Senate

    Coauthored by Representative Roberts (principal House author)

Official Summary Text

Taxation; modifying qualifications and amount of claims for property tax relief. Effective date.
Bill Summaries/Fiscal Impact for SB 45 (Senate): Introduced (12/18/2024)
Fiscal Impact Statements For SB 45 (Senate): SB45 INT FI.PDF (Fiscal (Senate))

Current Bill Text

Read the full stored bill text 
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STATE OF OKLAHOMA

1st Session of the 60th Legislature (2025)

SENATE BILL 45 By: Rader

AS INTRODUCED

An Act relating to ad valorem tax; amending 68 O.S.
2021, Sections 2906 and 2907, which relate to claims
for property tax relief; modifying certain income
limitation; modifying claim limit; updating statutory
language; updating statutory references; making
language gender neutral; and providing an effective
date.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2906, is
amended to read as follows:
Section 2906. Any person sixty-five (65) years of age or older
or any totally disabled person, who is the head of a household, a
resident of and domiciled in this state during the entire preceding
calendar year, and whose gross household income for such year does
not exceed Twelve Thousand Dollars ($12,000.00) Thirty-eight
Thousand Dollars ($38,000.00) may file a claim for property tax
relief on the amount of property taxes paid on the household
occupied by such person during the preceding calendar year. Each
head of household shall be allowed to file only one claim per year.

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SECTION 2. AMENDATORY 68 O.S. 2021, Section 2907, is
amended to read as follows:
Section 2907. A. The amount of any claim filed pursuant to
Section 108 of this act 2908 of this title shall be for the amount
of the property taxes paid by the claimant for the preceding
calendar year which exceeds one percent (1%) of the household
income, but no claim for property tax relief shall exceed Two
Hundred Dollars ($200.00) Two Thousand Dollars ($2,000.00).
B. The right to file a claim and to receive property tax relief
under the provisions of this act Sections 2904 through 2911 of this
title shall be personal to the claimant and shall not survive his or
her death, except that a surviving spouse of the claimant may
receive benefits hereunder upon the timely filing of a claim.
SECTION 3. This act shall become effective January 1, 2026.

60-1-731 QD 1/19/2025 5:36:37 AM